Stephen L. Taylor

University of Technology Sydney

Professor of Accounting

UTS Business School

PO Box 123 Broadway

Sydney, NSW 2007

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia 4071 Brisbane

Queensland

Australia

http://www.firn.org.au

SCHOLARLY PAPERS

34

DOWNLOADS
Rank 2,650

SSRN RANKINGS

Top 2,650

in Total Papers Downloads

18,729

SSRN CITATIONS
Rank 8,259

SSRN RANKINGS

Top 8,259

in Total Papers Citations

30

CROSSREF CITATIONS

126

Scholarly Papers (34)

1.

Audit Partner Rotation, Earnings Quality and Earnings Conservatism

Number of pages: 42 Posted: 10 Jun 2005
La Trobe University, UNSW Australia Business School, School of Accounting, Monash University and University of Technology Sydney
Downloads 2,604 (7,296)
Citation 37

Abstract:

Loading...

Partner rotation, auditor independence, earnings quality, audit quality

2.

The Effect of Compensation Design and Corporate Governance on the Transparency of CEO Compensation Disclosures

UTS School of Accounting Working Paper No. 45
Number of pages: 40 Posted: 22 Jun 2001
Jeffrey Coulton, Clayton James and Stephen L. Taylor
UNSW Business School, University of Sydney and University of Technology Sydney
Downloads 2,163 (9,796)
Citation 22

Abstract:

Loading...

Corporate governance, Disclosure, Compensation

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Number of pages: 40 Posted: 14 Mar 2002
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney
Downloads 2,083 (10,237)
Citation 8

Abstract:

Loading...

Non audit services, auditor independence, conservatism, audit quality

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Contemporary Accounting Research, Vol. 23, p. 3, Autumn 2006
Posted: 08 Aug 2006
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney

Abstract:

Loading...

Non audit services, auditor independence, conservatism, audit quality

4.

The Association between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market

Number of pages: 32 Posted: 22 Mar 2000
University of Sydney, Monash University, University of Technology Sydney and University of Sydney
Downloads 1,855 (12,596)
Citation 7

Abstract:

Loading...

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Number of pages: 35 Posted: 28 Jan 2002
Philip J. Lee, Sarah J. Taylor and Stephen L. Taylor
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney
Downloads 1,532 (16,695)
Citation 4

Abstract:

Loading...

Audit quality; Initial public offering; Management earnings forecasts

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

International Journal of Auditing, Vol. 10, No. 3, pp. 183-199, November 2006
Number of pages: 17 Posted: 26 Mar 2007
Philip J. Lee, Sarah J. Taylor and Stephen L. Taylor
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney
Downloads 30 (640,338)
Citation 1

Abstract:

Loading...

6.

Identifying Earnings Overstatements: A Practical Test

Number of pages: 37 Posted: 27 Jul 2007
Luke Bayley and Stephen L. Taylor
ABN AMRO and University of Technology Sydney
Downloads 1,287 (22,088)
Citation 14

Abstract:

Loading...

Earnings management, power, unexpected accruals

7.

Audit Quality, Accounting Attributes and the Cost of Equity Capital

Number of pages: 32 Posted: 02 Oct 2009
Yang Li, Donald J. Stokes, Stephen L. Taylor and Leon Wong
affiliation not provided to SSRN, Monash University, University of Technology Sydney and affiliation not provided to SSRN
Downloads 1,245 (23,149)
Citation 9

Abstract:

Loading...

Audit quality, earnings quality, cost of capital

8.

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Number of pages: 21 Posted: 14 Feb 1997
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School, Maastricht University and University of Technology Sydney
Downloads 1,134 (26,565)
Citation 4

Abstract:

Loading...

9.

Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding

Number of pages: 39 Posted: 23 Feb 2007
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 1,002 (31,721)
Citation 5

Abstract:

Loading...

Non-audit services, auditor independence, economic bond, earnings management, audit quality

10.

Abnormal Audit Fees and Accounting Quality

Number of pages: 67 Posted: 22 Aug 2016
UNSW Business School, University of Exeter Business School, SDA Bocconi School of Management and University of Technology Sydney
Downloads 740 (48,171)
Citation 2

Abstract:

Loading...

Audit Fees, Accounting Quality, Audit Quality, Multi-Period Fee Analysis

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming, FIRN Research Paper
Number of pages: 53 Posted: 03 Oct 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 373 (110,818)

Abstract:

Loading...

Other information, analysts’ forecasts, stock return volatility, variance decomposition

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 13 Mar 2008 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 232 (181,958)
Citation 4

Abstract:

Loading...

Other information, analysts’ forecasts, volatility, variance decomposition

12.

Unit Initial Public Offerings: Staged Equity or Signaling Mechanism

Number of pages: 32 Posted: 17 Aug 2000
Stephen L. Taylor, Martin Lee and Philip J. Lee
University of Technology Sydney, Andersen Consulting and University of Sydney
Downloads 391 (105,865)
Citation 2

Abstract:

Loading...

13.

Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence

Number of pages: 33 Posted: 03 Dec 2007
Cheng Y. Lai and Stephen L. Taylor
University of New South Wales - Australian School of Business and University of Technology Sydney
Downloads 302 (140,315)
Citation 1

Abstract:

Loading...

Conservatism, earnings

14.

Audit Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 29 Jul 2014
Wen He, Baljit K. Sidhu and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 210 (200,362)

Abstract:

Loading...

audit quality, earnings forecasts, information environment, analysts

15.

Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney and University of Technology Sydney
Downloads 207 (203,047)

Abstract:

Loading...

IFRS, accrual reliability, audit quality

16.

Earnings Management or Measurement Error? The Effect of External Financing on Unexpected Accruals

Asian Finance Association (AsianFA) 2015 Conference Paper
Number of pages: 60 Posted: 17 Mar 2010 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 199 (210,481)
Citation 5

Abstract:

Loading...

Accruals, earnings management, unexpected accruals, net external financing

17.

Overvalued Equity, Benchmark Beating and Unexpected Accruals

UNSW Australian School of Business Research Paper No. 2012 ACCT 08
Number of pages: 42 Posted: 06 Sep 2012 Last Revised: 24 Feb 2014
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney
Downloads 166 (246,189)
Citation 2

Abstract:

Loading...

benchmark beating, accruals, overvaluation, earnings management

18.
Downloads 161 (252,637)
Citation 1

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney and University of Technology Sydney
Downloads 154 (262,634)
Citation 1

Abstract:

Loading...

Non-GAAP disclosures, Earnings quality

Non‐GAAP Earnings and the Earnings Quality Trade‐Off

Abacus, Vol. 55, Issue 1, pp. 6-41, 2019
Number of pages: 36 Posted: 22 Mar 2019
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney and University of Technology Sydney
Downloads 7 (840,821)

Abstract:

Loading...

Non‐GAAP disclosures, Earnings quality

19.

The Accrual Anomaly in Australia: A Closer Look at Trading Strategy Returns

Number of pages: 38 Posted: 07 Jul 2010
Stephen L. Taylor and Leon Wong
University of Technology Sydney and UNSW Australia Business School, School of Accounting
Downloads 160 (253,982)

Abstract:

Loading...

Accruals, market anomalies, trading strategy

20.

The Informativeness of Dividends and Franking Credits

2012 Financial Markets & Corporate Governance Conference
Number of pages: 41 Posted: 10 Jan 2012
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 119 (319,174)

Abstract:

Loading...

earnings persistence, dividends, franking credits

21.

Do High-Quality Auditors Improve Non-GAAP Reporting?

Number of pages: 55 Posted: 29 Apr 2022
Zhuoan Feng, Jere R. Francis, Yaowen Shan and Stephen L. Taylor
The University of Waikato, Maastricht University, University of Technology Sydney and University of Technology Sydney
Downloads 105 (347,876)

Abstract:

Loading...

Non-GAAP disclosures, Big 4 auditors, Industry specialization

22.

Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation

Number of pages: 48 Posted: 27 Jan 2021
Andrew B. Jackson, Yaowen Shan and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney
Downloads 76 (423,915)

Abstract:

Loading...

Capital markets, Conservatism, Asymmetric Timeliness, Earnings-return relation, Negative returns, Market, Industry, Profitability, Firm-specific estimates

23.

Are Analysts’ Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence

2019 Financial Markets & Corporate Governance Conference
Number of pages: 29 Posted: 17 Jan 2019
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney
Downloads 73 (433,381)

Abstract:

Loading...

benchmark beating, accruals, overvaluation, earnings management

24.

The Role of Non-Accounting Information in Understanding Stock Return Volatility

Number of pages: 46 Posted: 17 Jan 2009 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 69 (446,579)

Abstract:

Loading...

Non-accounting information, analysts' forecasts, stock price volatility, systematic and idiosyncratic risk

25.

How Test Power Impacts Research Relevance: The Case of Earnings Management Research

Number of pages: 47 Posted: 08 Aug 2017
Zhuoan Feng, Yaowen Shan and Stephen L. Taylor
The University of Waikato, University of Technology Sydney and University of Technology Sydney
Downloads 63 (467,810)

Abstract:

Loading...

Research Relevance, Earnings Management, Test Power, Unexpected Accruals

26.

How Important Are Semi-Annual Earnings Announcements? An Information Event Perspective

Number of pages: 39 Posted: 01 Sep 2021
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 59 (482,994)

Abstract:

Loading...

Earnings announcements, information content, fundamentals

27.

How important are semi-annual earnings announcements? An information event perspective

AASB Research Centre Working Paper Forthcoming
Number of pages: 41 Posted: 04 Apr 2022 Last Revised: 07 Apr 2022
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 52 (519,885)

Abstract:

Loading...

Earnings announcements, information content.

28.

How Efficient Is the Market for Australian Firms’ Earnings Information?

Number of pages: 41 Posted: 28 Jun 2019
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 35 (594,306)

Abstract:

Loading...

Market efficiency, earnings, analyst forecasts

29.

Audit Quality and Properties of Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 400-419, 2019
Number of pages: 20 Posted: 25 Apr 2019
Wen He, Baljit Sidhu and Stephen L. Taylor
Monash University, The University of Sydney and University of Technology Sydney
Downloads 1 (876,450)

Abstract:

Loading...

analysts’ earnings forecasts, audit quality, information environment

30.

Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

Abacus, Vol. 49, Issue 4, pp. 441-475, 2013
Number of pages: 35 Posted: 18 Dec 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 1 (876,450)
Citation 2

Abstract:

Loading...

Accruals variability, Fundamental and discretionary components, Managerial discretion, Stock return volatility, Systematic and idiosyncratic risk

31.

The Informativeness of Dividends and Associated Tax Credits

Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1309-1336, 2014
Number of pages: 28 Posted: 24 Dec 2014
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 0 (893,422)
Citation 1

Abstract:

Loading...

earnings persistence, dividends, tax credits, franking

32.

Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney

Abstract:

Loading...

Accrual reliability, audit quality, IFRS

33.

Security Design and the Allocation of Voting Rights: Evidence from the IPO Market

Posted: 23 Aug 1998
Stephen L. Taylor and G.P. Whittred
University of Technology Sydney and Australian Graduate School of Management

Abstract:

Loading...

34.

The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure

Posted: 18 Jul 1998
Philip R. Brown, Stephen L. Taylor and Terry S. Walter
UWA Business School, M250, University of Technology Sydney and University of Sydney

Abstract:

Loading...